in turn 依次，接连地
individual income tax 个人所得税
Translation 中文对照
第二课：纳税申报比我想象的重要的多！
税务局： 您好。您看上去有些不快，有什么事需要帮助吗？
纳税人： 我公司因未申报而被罚款。可我们并没有取得营业收入呀！
税务局： 中国法律规定，即使没有营业收入、没有税可缴也要申报。
纳税人： 如果缴税和申报同时过期了怎么办？
税务局： 要重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚0.2%滞纳金。
纳税人： 如果申报不实怎么办？
税务局： 如果是故意的，就要被定为偷税。轻者处以未缴税款五倍以下的罚款，重者还要追究刑事责任。
纳税人： 刑事立案标准是怎样规定的？
税务局： 进行虚假纳税申报，少交税额在一万元以上，并超过应申报额的10%.或者前两次因未达到上述标准而给以行政处罚又虚假申报的。
纳税人： 达到这个标准的如何处理？
税务局： 除罚款外要追究刑事责任。
纳税人： 纳税申报比我原来想象的重要得多。申报期限是如何规定的？
税务局： 因税种不同而不同。比如营业税是次月十日内，而个人所得税则是七日内。不过期限的最后一日如果是节假日，可以顺延。
纳税人： 您的介绍很重要。看来我们下次不会被罚款了。
税务局： 我希望是这样。
Lessen 3: Could you give me some introduction of the business tax？
能介绍一下营业税的知识吗?
Dialogue 对话
Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax？
Tax official: OK. Generally speaking, the business tax is levied on the taxable service, the transfer of intangible asset and the sale of the real estate in China.
Taxpayer: What is the taxable service？ .
Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance, post and tele-communication, culture and sport, entertainment and service. However it does not include the processing, repair and replace- ment service, because they are subject to the value added tax.
Taxpayer: It is easy to understand the real estate, but what is the intangible asset？
Tax official: It means the asset that is not in the form of material object but can bring profit, such as patent right, know-how, copyright, trade mark right and the land-useright, etc.
Taxpayer: What about the taxable income？
Tax official: In most case, it is the total income received, including additional fees and charges.
Taxpayer: Does that include the income received in advance？
Tax official: Yes, it is in the transfer of land-use right and immovable property.
Taxpayer: And what about the donation？
Tax official: The donation of immovable property is considered as sale, and the taxation bureau will verify the taxable income.
Taxpayer: What should we do if we receive income in foreign currency？
Tax official: For the financial institutions, the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner. If your company is not a financial institution, your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.
Taxpayer: How about the tax rate？
Tax official: In general，the rate is from 3% t05%. For the entertainment, it is from 5% to 20%.
Taxpayer: What you have said is very helpful, thank you.
Vocabulary 词汇
generally speaking 一般地说，一般而言
taxable 应纳税的，可征税的
service 劳务，服务
transfer 转让，让与，转移
intangible asset 无形资产
stipulate 规定，订定
transportation 交通运输
construction 建筑安装
finance 金融
insurance 保险
post and tele-communication 邮电通信
culture 文化
entertainment 娱乐
be subject to 应服从…， 应受制于…
profit 利润
patent right 专利权
know-how 专有技术， 技术秘密
copyright 版权， 著作权
trade mark 商标
land-useright 土地使用权
etc 等等
taxable income 应税收入，计税收入
in advance 预先
donation 捐赠，赠送
verify 核定
foreign currency 外币，外汇
financial institution 金融机构
converse 换算，兑换
quarter 季度
exchange rate 汇率
item 项目
tax rate 税率
Translation 中文对照
第三课：能介绍一下营业税的知识吗
纳税人： 我公司马上就要营业了，能介绍一下营业税的知识吗？
税务局： 尽我所能吧！一般地说，提供应税劳务、转让无形资产和出卖不动产都要交纳营业税。
纳税人： 什么是应税劳务？
税务局： 税法有明确的规定。比如交通运输业、建筑安装业、金融保险业、邮电通信业、文化体育业、娱乐业和服务业等。不包括加工、修理、修配业务，因为它们要缴增值税。
纳税人： 不动产好理解，无形资产指什么？
税务局： 指不具备实物形态，但能带来经济利益的资产，如专利权、专有技术、版权、商标、土地使用权等。
纳税人： 计税收入如何确定？
税务局： 大多数情况下指全部价款包括价外费用。
纳税人： 预收的价款也计算在内吗？
税务局： 对于转让土地使用权和不动产是这样。
纳税人： 无偿赠送呢？
税务局： 单位无偿赠送不动产要视同销售，不过计税额要经过核定。
纳税人： 收款是外币怎么办？
税务局： 金融机构按收到外汇的当天或当季季末的汇率来换算人民币；非金融单位按收入外汇的当日或当月一日的汇率换算。
纳税人： 营业税税率是多少？
税务局： 一般是3%到5%，娱乐业是5%到20%.
纳税人： 您说的对我太有帮助了，谢谢！
Lessen 4: How to pay business tax for leasing？
租赁财产怎样纳营业税？
Dialogue 对话
Taxpayer: Hello, I am from a for-eign company, would you tell me something about how to pay business tax for leasing？
Tax official: I'd like to. Can you tell me what kind of property your company wants to lease?
Taxpayer: We have not decided yet, is that important？
Tax official: Yes, it is very important. If your company leases movable property and in China sets up organizations related to leasing, your company should pay tax.
Taxpayer: Do you mean the representative office by organization？
Tax official: Not only the representative office, it also includes the management and business organization，workingplace and the agent.
Taxpayer: I see. What about leasing intangible asset？
Tax official: If the intangible asset is used in China, the leasing operation is taxable, no matter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.
Taxpayer: Any other requirement？
Tax official: When calculating the taxable income, we should distinguish the financial leasing from the operational leasing.
Taxpayer: what is the financial leasing？
Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case, the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).